Section 12:
Comptroller and Auditor-General to give information and render assistance to the Union and States.
The Comptroller and Auditor-General shall, in so far as the accounts, for the compilation
or keeping of which he is responsible, enable him so to do, give to the Union Government, to the State
Governments or to the Governments of Union territories having Legislative Assemblies, as the case may
be, such information as they may, from time to time, require, and render such assistance in the preparation
of their annual financial statements as they may reasonably ask for.